The engagement letter serves to inform the auditee about the audit details, including:
Audit scope
Audit schedule
Expectations from both parties
It formally introduces the audit process and schedules the initial contact.
A. Incorrect:
The authority to conduct the audit is established by the certification body’s agreement, not just the engagement letter.
C. Incorrect:
Audit objectives are determined in the planning phase and are not the primary function of the engagement letter.
Relevant Standard Reference:
ISO 19011:2018 Clause 6.2 (Initiating the Audit)
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